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Facts
The assessee appealed the CIT(A)'s order which confirmed the disallowance of deduction under Section 80-IA and the addition for "Donation & Subscription" expenses. The assessment order under Section 147 was passed, and the CIT(A) had previously decided on the grounds of appeal.
Held
The Tribunal decided to remand the matter back to the Assessing Officer for a fresh decision. The assessee was directed to produce all necessary documents and details.
Key Issues
Confirmation of disallowance of deduction under Section 80-IA and confirmation of addition for "Donation & Subscription" expenses.
Sections Cited
80-IA, 143(3), 147, 80-IB(11C)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri V.K. Jalan, A.R. Department represented by Shri Khubchand T. Pandya, Sr. DR Date of hearing 04/03/2025 Date of pronouncement 28/03/2025 O R D E R PER: BENCH: 1. This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Ranchi [in short, the ld. CIT (A)] dated 28/03/2018 for the Assessment Year (AY) 2014-15 by raising following grounds of appeal:
1. For that, the learned. CIT(A) under the facts and circumstances of the case erred in confirming the disallowance made by the ld. Assessing Officer, with respect to the claim of deduction made by the assessee u/s 80IA amounting to ₹ 59,66,237/-, when the same deduction has been allowed in the earlier years.
2. For that, the Ld. CIT(A) under the facts and circumstances of the case erred in confirming the addition made by the Ld. Assessing Officer amounting to ₹ 1,59,150/- by disallowing the "Donation & Subscription" expenses.
3. For that, the other grounds shall be urged at the time of hearing."
2. The appellant has raised above grounds of appeal by filing appeal memo dated 07/05/2018.
During the course of hearing, the learned counsel for the appellant informed that the assessment order u/s 147 of the Income Tax Act, 1961 (in short, the Act) has been passed in the case of appellant for the same A.Y. 2014-15 vide order dated 31/01/2025. Whereas the original assessment order under Section 143(3) was passed for the same A.Y. 2014-15 in this case on 26/12/2016. The appellant had filed appeal before the ld. CIT(A) against the order of the original assessment order dated 26/12/2016 and the ld. CIT(A) vide its order dated 28/03/2018 has already decided the grounds of appeal
raised by the appellant. Against the impugned order of the ld. CIT(A), the present appeal was filed be- fore this Bench. Thus, before this Bench, there are two orders on the same is- sue for the same assessment year in the case of appellant passed under Section 143(3) dated 26/12/2016 and another under Section 147 dated 31/01/2025 on the same issue of addition where the claim of deduction under Section 80-IB(11C) was disallowed.
4. The learned Sr. DR for the revenue also confirmed the position as taken by the appellant's counsel.
5. Thus, we are of the view that it would be proper to remand the matter back to the file of Assessing Officer to decide the issue, in question, afresh by affording the assessee the reasonable opportunity of being heard. The appellant is also directed to produce all necessary documents and details as required by the As- sessing Officer which the assessee has claimed that he could not produce the same during original assessment proceedings under Section 143(3) of the Act. In the result, grounds of appeal raised by the assessee are allowed for statistic- al purposes only.
In the result, this appeal of assessee is allowed for statistical purposes. Order announced in open court on 28th March, 2025.